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Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
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Ethical Performance Moves Up on the Corporate Agenda
November 3, 2014 - CGMA Magazine
Ethical performance is an increasingly important consideration for companies, according to new CGMA research. Although the majority of companies have an established policy on ethical conduct, many fail to effectively communicate it to their staff.
Ethical standards for the accountancy profession are unique. It is not just dealing with matters of fact- that is, whether or not an accountant is actually behaving ethically; it is also about addressing public perception and expectations. Accountants play many public interest roles.
The paper will support governments, standard setters, EFAA member organisations and other interested stakeholders in the efforts to transpose the new Accounting Directive into National Legislation. It will assist in making the right decisions for implementing the new Accounting Directive in their jurisdictions.
Does the remuneration structure favour growth over ethical behaviour? What should an organisation be doing to reward an ethical culture?
Way to think about how to implement and measure the effectiveness of your company’s compliance and ethics program is to seek answers to the following three questions
Accountants generally want to do the right thing. However, in the real world, whistleblowing often creates a dilemma.
This report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
November 14, 2014 - Zenit
November 7, 2014 - Public Interest Oversight Board
November 4, 2014 - Accounting Today
November 4, 2014 - International Ethics Standards Board for Accountants
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